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Economic Management 中级财务会计之十六费用 |
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了解费用及其特征，区别生产成本 与营业成本、期间费用。掌握营业成本与期间费用的核算。本章节的重点有以下几点：1.费用及其特征，费用的分类和内容 2.营业成本及其会计处理 3.销售费用、管理费用和财务费用等期间费用的会计处理 ... Tags : 会计 财务 费用 , Posted on 2010-04-28 | |
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Economic Management 中级财务会计之十二借款费用 |
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了解《企业会计准则第17号——借款费用》及其应用 指南，熟悉借款费用的内容。掌握借款费用资本化的开始、暂停和停止的条件，区别 专门借款和一般借款利息资本化金额的计算方法，掌握借款 利息、债券折价或溢价、辅助费用和汇兑差额资本化金额 的计算。掌握借 ... Tags : 会计 借款 财务 费用 , Posted on 2010-04-28 | |
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